Illinois Department of Revenue

    ST-1-X                    Instructions

                                        General Information
Who must file Form ST-1-X?                                      How do I report sales of aviation fuel?
You must file Form ST-1-X if you are registered with the        All sales of aviation fuel made on or after December 1, 2017, 
Illinois Department of Revenue to file Form ST-1, Sales and     must be reported and the tax paid on Form ST-70, Aviation 
Use Tax and E911 Surcharge Return, and you need to              Fuel Sales and Use Tax Return. Receipts from sales of 
 •  correct your Form ST-1 to pay more tax, E911                aviation fuel still will be reported on Form ST-1, Step 2, 
 Surcharge, or ITAC Assessment;                                 Line 1, but then must be deducted entirely from the ST-1 
 •  request a credit for tax, E911 Surcharge, or ITAC           as an Other Deduction on Schedule A, Line 16, using the 
 Assessment you overpaid. Do not use the credit until we        description “Sales of Aviation Fuel.”
 notify you that your credit has been approved;                 How do I report sales of qualifying food items 
 •  respond to a notice or bill;                                during the 1% grocery tax suspension period from 
 •  make corrections to line items but there is no change in    July 1, 2022, through June 30, 2023, or sales of 
 the amount of tax, E911 Surcharge, or ITAC Assessment          items that qualify for the state sales tax holiday 
 due; or                                                        from August 5, 2022, through August 14, 2022? 
 •  correct your entries on Form ST-2, Multiple Site Form,      Retailers should report the receipts from sales of grocery 
 regardless of whether the change results in a credit or        tax suspension and sales tax holiday items on Form ST-1, 
 balance due.                                                   Lines 4a, 5a, 6a, 7a, 12a, and 13a and tax on these items 
If your original return needs to be transferred to a different  on Lines 4b, 5b, 6b, 7b, 12b, and 13b. Retailers must then 
account or reporting period within the same account, do not     use Schedule GT-X, Amended Sales and Use Tax Holiday 
use Form ST-1-X. You must send us a letter requesting the       and Grocery Tax Suspension Schedule, to report receipts 
correction.                                                     from sales of qualifying food items during the grocery tax 
You must file one Form ST-1-X for each reporting period         suspension period or sales of qualifying items during the 
you want to amend. For example, if you file Form ST-1           state sales tax holiday and calculate the credit to be taken 
monthly, you must file one Form ST-1-X for each month you       against the tax reported on Form ST-1-X. Retailers reporting 
are amending. You cannot file one Form ST-1-X to amend          these sales from multiple locations only need to complete 
several months. Likewise, if you file Form ST-1 on a quarterly  one Schedule GT-X with total qualifying receipts for all 
or annual basis, you must file one amended return for each      locations. Do NOT complete a separate Schedule GT-X for 
quarter or year that you want to amend.                         each location. See the Schedule GT-X Instructions for specific 
If you originally filed Form ST-2, Multiple Site Form, you must instructions on filing. 
file Form ST-2-X, Amended Multiple Site Form.You must           Note: Do NOT file Schedule GT-X if you have no grocery tax 
complete Form ST-2-X in its entirety and include information    suspension or state sales tax holiday receipts to report.
for all of your sales locations. Do not omit locations with     What is the deadline for filing this form?
no change from your original Form ST-2 (or a previously         You must file Form ST-1-X any time you need to correct 
filed Form ST-2-X) as this will cause processing delays and     your original Form ST-1 filing (or even a previosuly filed 
possible rejection of your return.                              Form ST-1-X).
If you originally filed Schedule A — Deductions and             The period for which you can claim a credit for an 
those figures need to be amended, you must complete             overpayment of Sales and Use Tax, E911 Surcharge, 
Schedule A-X — Amended Deductions with the corrected            or ITAC Assessment depends on when you file your 
figures and attach it to Form ST-1-X.                           Form ST-1-X. If you file this amended return between 
If you originally filed Schedule B — E911 Surcharge and         January 1 and June 30 of this year, you may file a claim for 
ITAC Assessment and those figures need to be amended,           credit for the amounts you overpaid during the current year 
you must complete Schedule B-X — Amended E911                   and the 36 months prior to the current year. If you file this 
Surcharge and ITAC Assessment with the corrected figures        amended return between July 1 and December 31 of this 
and attach it to Form ST-1-X.                                   year, you may file a claim for the amounts you overpaid during 
Failure to file Form ST-2-X, Schedule A-X, or Schedule B-X,     the current year and the 30 months prior to the current year. 
if applicable, will delay the processing of your Form ST-1-X or Note: We use the U.S. Postal Service postmark date as the 
your changes will not be accepted on your Form ST-1-X.            filing date of a properly amended return (claim for credit).
Note: If you received a notice from us that your original       Note: Effective June 25, 2021, for any period included in a 
return could not be processed, we will not send you a refund    claim for credit or refund for which the statute of limitations for 
or issue you a credit even if you amend the return until you    issuing a notice of tax liability under the Retailers’ Occupation 
respond to the notice.                                          Tax Act will expire less than 6 months after the date a taxpayer 
                                                                files the claim for credit or refund, the statute of limitations for 
                                                                issuing a notice of tax liability is automatically extended for 6 
                                                                months from the date it would have otherwise expired.
ST-1-X Instructions (R-04/23)           Printed by authority of the State of Illinois Web only — One copy            Page 1 of 6

There is no deadline for making an additional payment;          period through MyTax Illinois. MyTax Illinois also allows for 
however, the longer you wait to pay, the more interest and,     electronic payment of any tax due.
when applicable, penalty you will owe. For more information     How do I get forms?
about penalties and interest, see Publication 103, Penalties    If you need additional amended returns, visit our website at 
and Interest for Illinois Taxes, which is available on our      tax.illinois.gov.
website at tax.illinois.gov.
                                                                How do I get help?
When must I file Form ST-2-X?                                   Visit our website at tax.illinois.gov or call weekdays between 
If you are registered to file Form ST-2, Multiple Site Form,    8 a.m. and 5 p.m. at 1 800 732-8866 or 217 782-3336. The 
when you file your Form ST-1, you must complete and             number for our TDD (telecommunications device for the deaf) 
attach Form ST-2-X, Amended Multiple Site Form, to your         is 1 800 544-5304. 
Form ST-1-X.
                                                                If you have a specific question about an amended return you 
Can I file this return and pay the tax due                      have already filed, call us at 217 782-5906.
electronically?                                                 Where do I mail my completed return?
Yes, you can use MyTax Illinois at mytax.illinois.gov to        Mail your completed return to
file your Form ST-1-X, and, if applicable, Form ST-2-X and      ILLINOIS DEPARTMENT OF REVENUE
Schedule GT-X if you filed your original return for the same    SPRINGFIELD IL 62736-0001

                                                        Specific Instructions

Which steps of this form must I complete?                       Form ST-1-X. The organization’s Illinois Tax Exemption 
Everyone must complete Steps 1, 2, 4, and 5.                    number must have been in effect on the day you made the 
You must also complete Step 3 if you believe you have           sale. 
overpaid. You cannot report a negative amount of receipts       Line 8: You must complete Form ST-2-X in its entirety and 
on Form ST-1-X or for any sales location on an ST-2-X filed     include information for all of your sales locations. Do not omit 
with the ST-1-X. If you are claiming a credit for a refund to a locations with no change from your original Form ST-2 (or a 
customer and that credit will result in negative receipts on    previously filed Form ST-2-X) as this will cause processing 
Form ST-1-X or for any sales location on an ST-2-X filed with   delays and possible rejection of your return.
the ST-1-X, you must instead amend the period in which the      Line 9: Mark if you are a retailer who is exchanging 
sale was originally reported.                                   Manufacturer’s Purchase Credit from a customer who 
Step 1: Identify your business                                  previously paid cash. 
Enter your Illinois account ID and business name as they        Line 10: Mark if you are exchanging Manufacturer’s 
appear on your original Form ST-1. Also, enter the reporting    Purchase Credit for cash previously paid on items for which 
period for which you are filing the amended return. For         you self-assessed use tax. 
example, if you file Form ST-1                                  Line 11: Mark the appropriate reason (a through d) if you 
•  monthly, your January 2014 reporting period will be          self-assessed use tax on items that are not taxable. 
   01/01/2014 through 01/31/2014;                               Step 4: Correct your financial information.
•  quarterly, your first quarter 2014 reporting period will be  Complete all applicable lines   when making the corrections 
   01/01/2014 through 03/31/2014; or                            to the financial information on Form ST-1-X, ST-2-X, 
•  annually, your 2014 reporting period will be 01/01/2014      Schedule A-X, and Schedule B-X. If you do not complete 
   through 12/31/2014.                                          all lines, we will use the most recent figures filed. You must 
Step 2: Mark the reason why you are filing an                   complete Form ST-2-X in its entirety and include information 
amended return.                                                 for all of your sales locations. Do not omit locations with 
Mark the reason that best explains why you are amending         no change from your original Form ST-2 (or a previously 
your Form ST-1. If you mark overpaid, you will need to          filed Form ST-2-X) as this will cause processing delays and 
complete Step 3.                                                possible rejection of your return.
                                                                Drop amounts of less than 50 cents, and increase amounts of 
Step 3: Mark the reason(s) why you have overpaid 
                                                                50 cents or more to the next higher dollar. 
your return. 
Mark the reason(s)(s) that best explains why you believe        Note: All sales of aviation fuel made on or after 
that your Form ST-1 is overpaid. If none of the reasons fit     December 1, 2017, must be reported on Form ST-70, 
your situation, including changes to the E911 Surcharge or      Aviation Fuel Sales and Use Tax Return, and corrections 
                                                                to sales reported on that form must be reported and the tax 
ITAC Assessment previously reported, please attach a letter 
                                                                paid on Form ST-70-X, Amended Aviation Fuel Sales and 
to Form ST-1-X explaining why you believe you are overpaid.     Use Tax Return. Sales of aviation fuel occurring on or after 
Line 1a: If you increase your resale exemptions, you must       December 1, 2017, should be reported along with other 
list all account ID numbers on Schedule RE, available on our    general merchandise sales on Form ST-1, but then must be 
website at tax.illinois.gov, and attach it to Form ST-1-X.      deducted entirely from the ST-1 as an Other Deduction on 
Line 1c: If you increase your sales to exempt organizations,    Schedule A, Line 16, using the description “Sales of Aviation 
you must list all Illinois Tax Exemption (E) numbers on         Fuel.”
Schedule RE, available on our website, and attach it to 
Page 2 of 6                                                                                            ST-1-X Instructions (R-04/23)

Line A and Lines 1 through 25: Enter the corrected                Form ST-1-X, add Lines 20, 21, and 22. If you are including 
figures. Note: If you are reducing an amount to zero, enter       Schedule GT-X with your Form ST-1-X, add Lines 21 and 22 
“0.” Leaving the line blank may delay the processing of your      from your Form ST-1-X, and Line 11 from Schedule GT-X.
Form ST-1-X or your changes will not be accepted on your          Line 24: If you have a credit memorandum or prior 
Form ST-1-X.                                                      overpayment and you wish to use it towards what you owe, 
Lines 26 through 28: Follow the detailed instructions listed      enter the amount you are using.
below.                                                            Line 26: Enter the total amount you have paid. This figure 
Detailed instructions for certain lines in Step 4                 includes the amount you paid with your original Form ST-1, 
Line 1 - You must include all of your receipts for this reporting any subsequent amended returns, and any other payments 
period on Form ST-1-X, Line 1. When including receipts for        you have made for this reporting period, but this figure should 
items that qualify for the grocery tax suspension or sales tax    not include any quarter-monthly payments made for this 
holiday and that are reported on Schedule GT-X, you must          reporting period. Instead, report quarter-monthly payments on 
include all taxes that would have been collected on these         Line 18. Be sure to reduce the total amount you have paid by 
receipts but for PA 102-0700, even if you did not actually charge any credit or refund of tax you have received for this reporting 
your customers these taxes.                                       period.
Line 2: Enter the correct amount of deductions on this line       Line 27: If Line 26 is greater than Line 25, enter the 
(from Schedule A-X, Line 29). Retailers are allowed to deduct     difference on Line 27. This is the amount you have overpaid.
the tax that would have been collected on retail sales of items   Line 28: If Line 26 is less than Line 25, enter the difference 
that qualify for the grocery tax suspension or the sales tax      on Line 28. This is the amount you have underpaid. Please 
holiday and are included on Schedule GT-X as long as these        pay this amount when you file this return. We will bill you 
taxes are also included in the amount on Step 4, Line 1 of the    for any additional tax, E911 Surcharge, ITAC Assessment, 
ST-1-X.                                                           penalty, and interest that is due. 
Line 10: Complete this line only if you filed your original       Please enter the amount you are paying on the line provided 
return by the due date (and, if applicable, satisfied any         in the “General Information” section on the front of the return.
electronic return filing mandate) and timely paid the tax.        Penalty and Interest Information
See the instructions for Form ST-1 for an explanation of          If, on this amended return, you are increasing the amount of 
what qualifies you to claim a discount. If you have met the       tax, E911 Surcharge, or ITAC Assessment due, we will bill 
qualifications to claim a discount on your original return, the   you for any additional penalty and interest that we calculate 
discount amount is 1.75% of your tax due or $5 per calendar       is due.
year, whichever is greater. Retailers reporting receipts on 
                                                                  If, on this amended return, you are reducing the amount 
items that qualify for the grocery tax suspension or the sales 
                                                                  of tax, E911 Surcharge, or ITAC Assessment due, we will 
tax holiday are authorized to include the amount of tax on 
                                                                  recalculate any penalty and interest that is due and include 
receipts that would have been due on these items when 
                                                                  the recomputed amounts in determining the amount you have 
calculating the discount allowed.
                                                                  overpaid.
If you are increasing the amount of tax due, you may not 
                                                                  You owe a late-filing penalty if you do not file a processable 
increase the amount of your discount unless the increased 
                                                                  return by the due date, a late-payment penalty if you do not 
tax due was timely paid. In addition to timely payment, if you 
                                                                  pay the amount you owe by the original due date of the return 
are required to file electronically, you also must have timely 
                                                                  or were required to make quarter-monthly payments and 
filed your original return electronically to be entitled to the 
                                                                  failed to do so, a bad check penalty if your remittance is not 
increased discount.
                                                                  honored by your financial institution, and a cost of collection 
If you are decreasing the amount of tax due, you will need to     fee if you do not pay the amount you owe within 30 days 
recalculate the amount of discount to which you are entitled      of the date printed on a notice or bill. For more information, 
based on your new figures.                                        see Publication 103, Penalties and Interest for Illinois Taxes, 
Line 16a: Enter the correct amount of Manufacturer’s              available on our website at tax.illinois.gov. 
Purchase Credit (MPC) on this line. However, if you 
                                                                  Step 5: Sign below
under-reported your MPC, you should claim the credit on a 
                                                                  We cannot process this form until it is signed by the owner, 
future return. 
                                                                  officer, or other person authorized to sign the original return.
Generally, you cannot claim MPC credit on Form ST-1 for 
any reporting period after December 31, 2016.                     Schedule A-X - Amended Deductions
Line 17: If you did not attach a sufficient number of original    Lines 1 through 30: Enter the corrected figures.
Forms PST-2 to cover the amount claimed on your original          Note: If you are reducing an amount to zero, enter “0.” 
return, you may attach them to this return to receive credit.     Leaving the line blank may delay the processing of your 
If you did not take credit for prepaid sales tax on your          Form ST-1-X or your changes will not be accepted on your 
original return and there are no other changes to that return,    Form ST-1-X. 
you should attach the original Forms PST-2 to any future          Total deductions claimed on Step 4, Line 2 of Form ST-1-X 
Form ST-1 return to receive credit.                               cannot be more than the total receipts, including Prepaid 
Line 21: Enter the correct amount of E911 Surcharge and           Wireless E911 Surcharge, ITAC Assessment, and tax, on 
ITAC Assessment on this line (from Schedule B-X, Line 10).        Step 4, Line 1 of Form ST-1-X.
Line 23 - If you are not including Schedule GT-X with your 
ST-1-X Instructions (R-04/23)                                                                                            Page 3 of 6

Detailed instructions for certain lines on                        Note: The deduction for exempt graphic arts machinery 
Schedule A-X                                                      and equipment cannot be claimed for any reporting period 
Line 1 - Taxes collected on general merchandise sales             between August 30, 2014, and June 30, 2017.
and service                                                       Line 9 - Supplemental Nutrition Assistance Program 
Enter the correct amount of tax you collected on your             (SNAP - formerly called food stamps)
retail sales of general merchandise and tax you collected         Enter the correct amount you collected from customers who 
on general merchandise you sold in performing service.            used SNAP benefits.
Retailers are allowed to deduct the tax that would have been      Line 10 - Enterprise zone 
collected on retail sales of items that qualify for the sales tax You must maintain in your books and records the 
holiday and are included on Schedule GT-X as long as these        documentation obtained from the customer and required by 
taxes are also included in the amount on Step 4, Line 1 of the    the department’s rules to support the exemption.
ST-1-X.
                                                                  a) Sales of building materials
Line 2 - Taxes collected on food, drugs, and medical                 Enter the correct amount of sales of building materials 
appliances sales and service                                         to a customer who will incorporate those materials into 
Enter the correct amount of tax you collected on your retail         an enterprise zone certified by the Illinois Department of 
sales of qualifying food, drugs, and medical appliances and          Commerce and Economic Opportunity (DCEO). 
tax you collected on qualifying food, drugs, and medical 
                                                                  b) Sales of items other than building materials
appliances you sold in performing service. Retailers are 
                                                                     Enter the correct amount of sales of items other than 
allowed to deduct the tax that would have been collected 
                                                                     building materials to a business certified by DCEO to buy 
on retail sales of items that qualify for the grocery tax 
                                                                     consumables tax free. This amount can include, but is not 
suspension and are included on Schedule GT-X as long as 
                                                                     limited to: 
these taxes are also included in the amount on Step 4, Line 1 
of the ST-1-X.                                                       •  tangible personal property used or consumed in the 
                                                                     operation of pollution control facilities.
Line 3 - E911 Surcharge and ITAC Assessment collected
Enter the correct amount of E911 Surcharge and ITAC                  •  tangible personal property used or consumed within 
Assessment you  collected on your retail sales of prepaid            an enterprise zone in the process of manufacturing or 
wireless telecommunications service.                                 assembly of tangible personal property for wholesale or 
                                                                     retail sale or lease.
Line 4 - Resale
Enter the correct amount of receipts for items you sold to           •  tangible personal property used or consumed within 
someone who will resell those items at retail. If you are            an enterprise zone in the process of graphic arts 
increasing this amount from your most recently filed return,         production if used or consumed at a certified facility, 
you must complete and attach Schedule RE.                            including repair and replacement.
Line 5 - Interstate commerce                                         •  machinery and equipment used in the operation of a 
Enter the correct amount of merchandise you sold that was            high impact service facility within the enterprise zone.
shipped or delivered by you outside Illinois.                        •  jet fuel used in the operation of high impact service 
Line 6 - Manufacturing machinery and equipment                       facilities.
(including photoprocessing)                                          •  machinery and equipment used in the operation of an 
Enter the correct amount of sales of qualifying manufacturing        aircraft maintenance facility located within an enterprise 
machinery and equipment (including repair and replacement            zone.
parts) that produce items to be sold. Use Schedule A-X,           Line 11 - High Impact Business
Line 8 to claim a deduction for qualifying graphic arts           a) Sales of building materials
machinery and equipment. Do not combine a deduction for             Enter the correct amount you collected from sales of 
graphic arts machinery and equipment with your deduction             building materials to a customer who will incorporate those 
for manufacturing machinery and equipment on Schedule                materials into a high impact business location certified by 
A-X, Line 6.                                                         the DCEO.
Note: Beginning July 1, 2019, the manufacturing machinery         b) Sales of items other than building materials
and equipment exemption was expanded to include                      Enter the correct amount you collected from sales of items 
production-related tangible personal property purchased on           other than building materials to a business certified by 
or after July 1, 2019.                                               DCEO as a high impact business.
Line 7 - Farm machinery and equipment                               This amount can include, but is not limited to, tangible 
Enter the correct amount of qualifying farm machinery and            personal property used or consumed: 
equipment (including repair and replacement parts) you sold          •  by a high impact business in the process of 
for use in production agriculture.                                   manufacturing or assembly of tangible personal 
Line 8 - Graphic arts machinery and equipment                        property for wholesale or retail sale or lease.
Enter the correct amount you collected from sales of                 •  by a high impact business in the process of graphic arts 
qualifying graphic arts machinery and equipment (including           production if used or consumed at a certified facility, 
repair and replacement parts). Do not combine a deduction            including repair and replacement.
for graphic arts machinery and equipment with your                Line 12 - River edge redevelopment zone building 
deduction for manufacturing machinery and equipment on            materials
Schedule A-X, Line 6.
Page 4 of 6                                                                                                 ST-1-X Instructions (R-04/23)

Enter the correct amount of sales of building materials to a       •  tax reported and paid on Form CMFT-1 under the County 
customer who will incorporate the materials into real estate       Motor Fuel Tax Law (55 ILCS 5/5-1035.1) for motor fuel 
within a River Edge Redevelopment Zone in accordance               sold in DuPage, Kane, Lake, McHenry, or Will County 
with the Act by remodeling, rehabilitating, or adding new          and tax reported and paid on Form MMFT-1 under the 
construction.                                                      Municipal Motor Fuel Tax Law (65 ILCS 5/8-11-2.3) for 
Line 13 - Exempt organizations                                     motor fuel sold in a municipality in Cook County.
Enter the correct amount of merchandise you sold to                •  other deductions allowed in the Acts not listed on 
organizations that are exempt from paying sales tax. For           Schedule A-X, Lines 1 through 15 or Schedule A-X, 
each tax-exempt sale you make, you must obtain a copy of           Section 2. 
the organization’s Illinois Sales Tax exemption identification     Lines 18 through 23 - State motor fuel tax
number. If you are increasing this amount from your                For each type of fuel, enter the correct number of gallons you 
most recently filed return, you must complete and attach           sold. Multiply the number of gallons by the applicable state 
Schedule RE.                                                       tax rate for that fuel type, and enter the correct total for each 
Note: Do not include motor fuel taxes reported on                  type of fuel. Motor fuel tax rates are available in the Tax Rate 
Schedule A-X, Line 16 or Schedule A-X, Section 2.                  Database on the department’s website at tax.illinois.gov, 
Line 14 - Uncollectible debt on which tax was previously           under “Motor Fuel.”
paid                                                               Note: Deduct any local motor fuel taxes on Schedule A, 
Enter amounts that have become worthless or uncollectible          Line 16, “Other.” Do not  include them on Schedule A, 
and on which tax previously has been paid. You must have           Lines 18 through 23.
charged off the uncollectible amounts as bad debt in your          Lines 24 through 28 - Specific fuels sales tax exemptions
records in accordance with generally accepted accounting           Subtract all motor fuel taxes and all state and local sales 
principles and have claimed the uncollectible amounts as a         taxes from the amount you received for the specific fuel 
deduction pursuant to Section 166 of the Internal Revenue          types listed. Multiply your receipts for each type of fuel by its 
Code on your federal income tax return. Enter only the             corresponding rate on Schedule A-X, and enter the correct 
amount of uncollectible debt. Do not include the tax paid in       total for each type of fuel.
this amount.                                                       Note: On Line 24, do not include receipts from sales that are 
Line 15 - Sales of service                                         not subject to sales tax. The 20-percent Sales and Use Tax 
Enter the correct total of any portion of all service transactions exemption for biodiesel blends (no less than 1% but no more 
on which you did not charge your customers tax. Identify on        than 10% biodiesel) sunset on December 31, 2018. Effective 
the line provided the type of transaction that took place.         January 1, 2019, sales of these biodiesel blends are no 
Line 16 - Other                                                    longer exempt and are subject to Illinois Sales Tax. Figures 
Identify other deductions. Add the amounts together and            will no longer be allowed on Schedule A, Lines 24a and 24b. 
enter the total here.                                              Line 30 - Total deductions
These can include:                                                 Add the amounts on Lines 17 and 29, and enter this 
•  cash refunds — Enter the amount of cash refunds you             amount on Schedule A-X, Line 30 and on Step 4, Line 2 of 
made to customers for merchandise they returned and on             Form ST-1-X.
which you have paid tax to us during the preceding return          Note: This amount cannot exceed the amount reported on 
period or have now included on Step 4, Line 1 of your              Line 1 of your ST-1-X return.
Form ST-1-X. Note: This amount should not include the 
tax amount from the returned item.                                 Schedule B-X - Amended E911 Surcharge and ITAC 
•  newspaper and magazine sales — Enter the amount you             Assessment
collected from your sales of newspapers, magazines, and            Lines 1 through 10: Enter the corrected figures. 
other periodicals.                                                 Note: If you are reducing an amount to zero, enter “0.” 
•  proceeds of mandatory service charges separately stated         Leaving the line blank may delay the processing of your 
on customers’ bills for purchase and consumption of                Form ST-1-X or your changes will not be accepted on your 
food and beverages, to the extent that the proceeds of             Form ST-1-X.
the service charge are in fact turned over as tips or as a 
substitute for tips to employees who participate directly          Detailed instructions for certain lines on 
in preparing, serving, hosting, or cleaning up the food            Schedule B-X
or beverage function with respect to which the service             Line 1 - Enter the correct amount of total receipts from 
charge is imposed.                                                 retail transactions of prepaid wireless telecommunications 
•  amounts you collected from sales of qualified tangible          service. Note: Do not complete Schedule B-X in the same 
personal property used in the construction or operation            manner that you complete Step 4 of Form ST-1-X. Instead 
of a data center that has been granted a certificate of            Line 1 of Schedule B-X should only report your receipts 
exemption by DCEO. You must maintain in your books                 subject to the E911 surcharge and ITAC Assessment, not 
and records the documentation obtained from the                    all amounts collected for the reporting period. Do not include 
customer and required by the department’s rules to                 receipts from sales that are exempt from the E911 surcharge 
support the exemption.                                             and ITAC Assessment. Also do not include the amount of 
                                                                   surcharge and assessment you actually collected from your 
                                                                   customers.
ST-1-X Instructions (R-04/23)                                                                                         Page 5 of 6

Figure your breakdown of retail transactions for Chicago      Line 6a - Enter the correct portion of Line 1 receipts that 
locations                                                     were collected from retail transactions of prepaid wireless 
Locations within the city limits of Chicago are               telecommunications service at non-Chicago locations at rates 
considered Chicago locations for purposes of E911             different from the non-Chicago locations included on Line 5a. 
Surcharge and ITAC Assessment collections.                    This line will only be used if a rate change should occur and 
Line 2a - Enter the correct portion of Line 1 receipts that   you are remitting E911 Surcharge or ITAC Assessment for 
were collected from retail transactions of prepaid wireless   receipts that were subject to the rate prior to the change.
telecommunications service at Chicago locations.              Line 6b - Multiply Line 6a by the combined E911 Surcharge 
Line 2b - Multiply Line 2a by the combined E911 Surcharge     and ITAC Assessment rate.
and ITAC Assessment rate for Chicago locations.               Line 9 - Complete this line only if you filed your original 
                                                              return by the due date (and, if applicable, satisfied any 
Note: The E911 rate for Chicago locations and the ITAC 
                                                              electronic return filing mandate) and timely paid the E911 
Assessment rate can be found in the Tax Rate Database on 
                                                              Surcharge and ITAC Assessment. See the instructions for 
our website at tax.illinois.gov under “Other Miscellaneous 
                                                              Form ST-1 for an explanation of what qualifies you to claim a 
Taxes, Fees, and Surcharges.” 
                                                              discount.
Line 3a - Enter the correct portion of Line 1 receipts that 
                                                              If you have met the qualifications to claim a discount on your 
were collected from retail transactions of prepaid wireless 
                                                              original return, figure your discount on your amended return 
telecommunications service at Chicago locations at rates 
                                                              by multiplying Line 8 by 3% (.03). 
different from the Chicago locations included on Line 2a. 
This line will only be used if a rate change should occur and If you are increasing the amount of E911 Surcharge and 
you are remitting E911 Surcharge and ITAC Assessment for      ITAC Assessment due, you may not increase the amount 
receipts that were subject to the rate prior to the change.   of your discount unless the increased E911 Surcharge and 
                                                              ITAC Assessment due was timely paid. In addition to timely 
Line 3b - Multiply Line 3a by the combined E911 Surcharge 
                                                              payment, if you are required to file electronically, you also 
and ITAC Assessment rate.
                                                              must have timely filed your original return electronically to be 
Figure your breakdown of retail transactions for              entitled to the increased discount.
non-Chicago locations
                                                              If you are decreasing the amount of E911 Surcharge and 
Line 5a - Enter the correct portion of Line 1 receipts that   ITAC Assessment due, you will need to recalculate the 
were collected from retail transactions of prepaid wireless   amount of discount to which you are entitled based on your 
telecommunications service at non-Chicago locations.          new figures. 
Line 5b - Multiply Line 5a by the combined E911 Surcharge     Line 10 - Subtract Line 9 from Line 8 and enter this amount 
and ITAC Assessment rate for non-Chicago locations.           on Line 10 and on Step 4, Line 21 of Form ST-1-X. 
Note: The E911 rate for non-Chicago locations and the ITAC 
Assessment rate can be found in the Tax Rate Database on 
our website at tax.illinois.gov under “Other Miscellaneous 
Taxes, Fees, and Surcharges.” 

ST-1-X Instructions (R-04/23)                                                                                   Page 6 of 6